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HR 630 100th Congress House Taxation Coal Economics and Public Finance Government trust funds Income tax Mines and mineral resources Reclamation of land Strip mining Tax exclusion

A bill to amend the Internal Revenue Code of 1954 to exclude from the gross income of landowners certain payments or economic benefits received from the Abandoned Mine Reclamation Fund under section…

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A bill to amend the Internal Revenue Code of 1954 to exclude from the gross income of landowners certain payments or economic benefits received from the Abandoned Mine Reclamation Fund under section 401 of the Surface Mining Control and Reclamation Act of 1977, and for other purposes.

Introduced: January 21, 1987 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 21, 1987
Referred to House Committee on Ways and Means.
Jan 21, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide an income tax exclusion for payments, or economic benefits resulting from payments, made under the Abandoned Mine Reclamation Fund of the Surface Mining Control and Reclamation Act of 1977.

Specifies that such exclusion shall not apply to: (1) payments made as compensation for services performed; (2) payments made for the use or acquisition of any interests in real or personal property; (3) income from the sale of minerals, soil, or any other materials in or on the affected land or water; (4) income from the sale or exchange of any interests in affected land or water; or (5) payments made under the rural abandoned mine program of such Act.

What's happening now January 21, 1987

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Rogers, Harold
Kentucky · Mar 9, 1987
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APA
U.S. Congress. (2026). H.R. 630: A bill to amend the Internal Revenue Code of 1954 to exclude from the gross income of landowners certain payments or economic benefits received from the Abandoned Mine Reclamation Fund under section 401 of the Surface Mining Control and Reclamation Act of 1977, and for other purposes.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-630/
MLA
"H.R. 630: A bill to amend the Internal Revenue Code of 1954 to exclude from the gross income of landowners certain payments or economic benefits received from the Abandoned Mine Reclamation Fund under section 401 of the Surface Mining Control and Reclamation Act of 1977, and for other purposes.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-630/.
Bluebook (legal)
H.R. 630, 100th Cong. (2026), https://openamerica.io/bill/100-HR-630/.
Markdown link
[H.R. 630: A bill to amend the Internal Revenue Code of 1954 to exclude from the gross income of landowners certain payments or economic benefits received from the Abandoned Mine Reclamation Fund under section 401 of the Surface Mining Control and Reclamation Act of 1977, and for other purposes.](https://openamerica.io/bill/100-HR-630/)
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